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User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand

Author

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  • Wannasiri Bhuasiri
  • Hangjung Zo
  • Hwansoo Lee
  • Andrew P. Ciganek

Abstract

E-government systems effectively deliver public services to citizens as well as improve productivity and reduce costs for government departments. A pressing issue for many governments is how to expand citizen acceptance of e-government systems. Prior studies on e-tax filing and payment systems have identified various factors for successful adoption, but do not capture the basic psychological needs of users in developing countries. This study examines the determinants of citizens’ intention to adopt an e-tax filing and payment system in Thailand. The unified theory of acceptance and use of technology is integrated with self-determination theory, perceived risk, and perceived credibility to develop a model to explain the users’ acceptance of e-government services. A large-scale survey of Thai taxpayers was conducted and the results show that performance expectancy, facilitating conditions, social influence, and perceived credibility are all significant factors. Perceived autonomy and perceived competence are significant antecedents for performance and effort expectancy (EE). Perceived risk and EE surprisingly did not influence users’ intentions. Several recommendations are proposed that have an immediate application for practitioners to aide in the successful adoption of e-government services.

Suggested Citation

  • Wannasiri Bhuasiri & Hangjung Zo & Hwansoo Lee & Andrew P. Ciganek, 2016. "User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand," Information Technology for Development, Taylor & Francis Journals, vol. 22(4), pages 672-695, October.
    • Handle: RePEc:taf:titdxx:v:22:y:2016:i:4:p:672-695
    DOI: 10.1080/02681102.2016.1173001
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    Cited by:

    1. Henderson, Dylan, 2020. "Demand-side broadband policy in the context of digital transformation: An examination of SME digital advisory policies in Wales," Telecommunications Policy, Elsevier, vol. 44(9).
    2. Chong Li & Yingqi Li, 2023. "Factors Influencing Public Risk Perception of Emerging Technologies: A Meta-Analysis," Sustainability, MDPI, vol. 15(5), pages 1-37, February.
    3. Isaac Kofi Mensah, 2019. "Factors Influencing the Intention of University Students to Adopt and Use E-Government Services: An Empirical Evidence in China," SAGE Open, , vol. 9(2), pages 21582440198, June.
    4. Cao, Guangming & Duan, Yanqing & Edwards, John S. & Dwivedi, Yogesh K., 2021. "Understanding managers’ attitudes and behavioral intentions towards using artificial intelligence for organizational decision-making," Technovation, Elsevier, vol. 106(C).
    5. Uyar, Ali & Nimer, Khalil & Kuzey, Cemil & Shahbaz, Muhammad & Schneider, Friedrich, 2021. "Can e-government initiatives alleviate tax evasion? The moderation effect of ICT," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
    6. Wenjuan Li, 2021. "The Role of Trust and Risk in Citizens’ E-Government Services Adoption: A Perspective of the Extended UTAUT Model," Sustainability, MDPI, vol. 13(14), pages 1-17, July.
    7. Md Faridur Rahman & Md. Shamim Talukder & Yang Lanrong & Abul Khayer, 2020. "Why do citizens use e-tax system?:Extending the technology continuance theory," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(7), pages 177-189, December.
    8. von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).
    9. Heetae Yang & Hwansoo Lee, 2019. "Understanding user behavior of virtual personal assistant devices," Information Systems and e-Business Management, Springer, vol. 17(1), pages 65-87, March.
    10. Zhunzhun Liu & Shenglin Ben & Ruidong Zhang, 2019. "Factors affecting consumers’ mobile payment behavior: a meta-analysis," Electronic Commerce Research, Springer, vol. 19(3), pages 575-601, September.
    11. Sonuç Zorali & Kamil Kanipek, 2023. "An Empirical Research on the Determination of Effective Factors in E-Government Acceptance and Use: Northern Cyprus Case," SAGE Open, , vol. 13(4), pages 21582440231, December.
    12. Isaac Kofi Mensah & Guohua Zeng & Chuanyong Luo, 2020. "E-Government Services Adoption: An Extension of the Unified Model of Electronic Government Adoption," SAGE Open, , vol. 10(2), pages 21582440209, June.

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